§ 310. Accounting terms. The meaning of all accounting terms used in
this article, and the calculation of each amount to be computed under
any provision of this article, shall be determined in accordance with
the uniform system of accounts for railroad companies or other
applicable rules, regulations, or orders of the interstate commerce
commission, or other federal regulatory agency having jurisdiction at
the time over the accounts of the corporation or, to the extent not so
governed, in accordance with sound accounting practice.